2014 (8) TMI 669

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....for the Appellant. Shri Alok Shukla, JCDR, for the Respondent. ORDER By the impugned orders, demand for service tax, interest and penalties have been confirmed against the applicants under the category of "Erection, Commissioning and Installation Services" for setting up of power plant by the applicants. The facts of the case are that during the impugned period, the applicants are engaged....

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....ontended that for the activity of 'Commissioning and Installation', they took the Cenvat credit and discharged their service tax liability accordingly without claiming the benefit of Exemption Notification Nos. 15/2004 or 19/2005 or 1/2006. 3. The Revenue's case is that as it is a "composite contract", for the act of "Erection, Commissioning and Installation" of a power plant, the applican....

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..... 555 (Tri. - LB) = 2010 (253) E.L.T. 522 (Tri.-LB), wherein this Tribunal has held that when the activities undertaken by the applicants are identifiable separately, then, the whole of the activity cannot be termed as "composite contract". In the instant case also, the activities undertaken by the appellants can be identified separately, therefore, following the decision in the case of BSBK Pvt. ....